Questions and answers
Care este regimul fiscal pentru persoana fizică care efectuează donația unui apartament altei persoane fizice?
În conformitate cu prevederile art. 42 alin. (1) din CF, persoana care face o donație se consideră că a vîndut bunul donat la un preț ce reprezintă mărimea maximă din baza lui valorică ajustată sau prețul lui de piață la momentul donării. Calcularea bazei valorice ajustate a proprietății la momentul donației se efectuează conform art. 38 alin. (1) și (2), separat pe fiecare obiect donat. Astfel, persoana fizică care face donația apartamentului în scopuri fiscale va constata venit. Venitul în scopuri fiscale va fi evaluat la valoarea maximă din baza valoric...
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
24 September /2015 13:18
Domeniu:
Persoana fizică
Tags:
regim fiscal | persoana fizică | donatie
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